https://www.taxtmi.com/caselaws?id=779335 Further disallowance under section 14A was not warranted where the assessee had already made a suo motu disallowance exceeding the exempt income. The Tribunal also applied judicial consistency to allow deduction under section 80IB(11A), since the claim had been accepted in earlier and later years and no material distinction on facts or law was shown for the year in question. On both issues, the Revenue's challenge failed and the additions deleted by the appellate authority were upheld. en-us Mon, 20 Jan 2025 00:00:00 +0530 Sat, 04 Oct 2025 08:22:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779335 Further disallowance under section 14A was not warranted where the assessee had already made a suo motu disallowance exceeding the exempt income. The Tribunal also applied judicial consistency to allow deduction under section 80IB(11A), since the claim had been accepted in earlier and later years and no material distinction on facts or law was shown for the year in question. On both issues, the Revenue's challenge failed and the additions deleted by the appellate authority were upheld. Case-Laws Income Tax Mon, 20 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779335